ABC, Inc. believes you were negligent in auditing the companys business financial records and incurred losses because of the omission. ABC, Inc. files a lawsuit against you alleging negligence. After discovery depositions your attorney advises you that even if you are found to be negligent, you have a defense if the losses were not caused by the negligence. Which one (1) of the following types of causation must you prove to establish your defense?

(i) The negligence was not the proximate causes of the losses.

(ii) The negligence was not in fact the cause of the losses.